This document provides guidance on writing negative messages or delivering bad news. It discusses two approaches - direct and indirect. The indirect approach is recommended, which involves using a buffer at the beginning to soften the impact, then providing reasons and additional information before clearly stating the bad news. It should end on a positive note to maintain goodwill. Examples of buffers include appreciation, agreement, cooperation. The bad news should be de-emphasized and presented with alternatives or emphasis on what can be done. Positive language and assurances are also advised when delivering negative information.